Definition: You are given a question on professional accounting. You are also given 4 answer options (associated with "A", "B", "C", "D"), out of which only one is correct. You need to answer the question by selecting the correct option. You should only answer with the choice letter, not the whole answer.
Input: What is the process by which products and services of a business entity are measured and evaluated relative to the best possible levels of performance?
(A)Measuring the performance gap (B)Standard measurement (C)Benchmarking (D)Variance management

C